DongHua Testing Technology Co. , Ltd. (SHE:300354)
China · Delayed Price · Currency is CNY 28.98
+0.13 (0.45%)
Oct 28, 2026, 3:04 PM CST
SHE:300354 Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | 89.99 | 136.92 | 121.88 | 87.75 | 121.78 | 80.02 |
Depreciation & Amortization | 10.76 | 10.76 | 10.91 | 9.38 | 8.86 | 8.64 |
Other Amortization | 1.48 | 1.48 | 0.81 | 0.62 | 0.67 | 0.71 |
Loss (Gain) From Sale of Assets | -0.01 | -0.01 | 0.02 | -0.04 | - | - |
Asset Writedown & Restructuring Costs | - | - | - | - | - | 1.13 |
Loss (Gain) From Sale of Investments | - | - | - | -0.14 | -0.56 | -0.03 |
Provision & Write-off of Bad Debts | 1.13 | 1.13 | 7.11 | 6.73 | 8.93 | - |
Other Operating Activities | 27.44 | -0.57 | -0.56 | 2.24 | -0.65 | 0.02 |
Change in Accounts Receivable | 18.5 | 18.5 | -104.37 | -12.37 | -141.61 | -30.89 |
Change in Inventory | 3.77 | 3.77 | -10.8 | -32.84 | -4.04 | -26.69 |
Change in Accounts Payable | 14.62 | 14.62 | 14 | -58.9 | 40.74 | -6.37 |
Change in Other Net Operating Assets | - | - | - | 1.1 | - | - |
Operating Cash Flow | 168.92 | 187.83 | 38.42 | 4.12 | 31.38 | 27.48 |
Operating Cash Flow Growth | 96.53% | 388.83% | 831.88% | -86.86% | 14.18% | 30.15% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -12.46 | -12.92 | -23.66 | -26.79 | -8.05 | -11.96 |
Sale of Property, Plant & Equipment | 0.01 | 0.14 | 0.02 | 0.23 | 0.15 | 0.01 |
Investment in Securities | - | -50 | - | - | - | - |
Other Investing Activities | 0.47 | -0.01 | - | 0.14 | 0.56 | 0.03 |
Investing Cash Flow | -11.98 | -62.8 | -23.65 | -26.42 | -7.34 | -11.92 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 19.6 | 18 | - | - | - |
Total Debt Issued | - | 19.6 | 18 | - | - | - |
Short-Term Debt Repaid | - | -19.6 | -18 | - | - | - |
Long-Term Debt Repaid | - | -0.18 | -0.72 | - | - | - |
Lease Payments | -0.18 | -0.18 | -0.72 | - | - | - |
Total Debt Repaid | -19.78 | -19.78 | -18.72 | - | - | - |
Net Debt Issued (Repaid) | -19.78 | -0.18 | -0.72 | - | - | - |
Issuance of Common Stock | - | - | 2.09 | - | - | - |
Repurchase of Common Stock | - | - | -20 | -13.5 | - | - |
Common Dividends Paid | -27.75 | -24.64 | -17.98 | -24.45 | -24.2 | -15.22 |
Other Financing Activities | -0.24 | - | 8.71 | 15.5 | - | - |
Financing Cash Flow | -47.77 | -24.82 | -27.91 | -22.45 | -24.2 | -15.22 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | -0.01 | - | - | - | 0.03 | -0 |
Net Cash Flow | 109.17 | 100.21 | -13.13 | -44.75 | -0.13 | 0.34 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | 156.46 | 174.91 | 14.76 | -22.66 | 23.33 | 15.52 |
Free Cash Flow Growth | 135.41% | 1085.03% | - | - | 50.28% | 29.95% |
Free Cash Flow Margin | 31.74% | 32.94% | 2.94% | -5.99% | 6.35% | 6.04% |
Free Cash Flow Per Share | 1.13 | 1.26 | 0.11 | -0.16 | 0.17 | 0.11 |
Levered Free Cash Flow | 127.99 | 143.73 | -27.57 | -44.21 | -11.67 | -18.45 |
Unlevered Free Cash Flow | 128.04 | 143.92 | -27.34 | -44.19 | -11.67 | -18.45 |
Free Cash Flow After Leases | 156.28 | 174.73 | 14.04 | -22.66 | 23.33 | 15.52 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Income Tax Paid | 52.68 | 69.04 | 56.79 | 75.19 | 24.18 | 23.25 |
Change in Working Capital | 38.11 | 38.11 | -101.74 | -102.42 | -107.66 | -63 |